2020 Senior Citizens' Assessment Freeze

The deadline for the 2020 Senior Citizens' Assessment Freeze has been extended to October 1, 2020. This year, the application for the Senior Citizens' Assessment Freeze can be found online. Lake County is making an effort, as a whole, to file applications online. We understand that for many seniors this is not ideal, and we are here to help.

Because of the high COVID-19 risk for senior citizens, our office will only be taking Senior Citizen's Assessment Freeze appointments by phone. When calling for your phone appointment, please have your tax return (1040, 1040SR, or household income documents) for the tax year of 2019 for all household members readily available.

To qualify, applicants must:

  • Be 65 years of age or older
  • Own the property as their principal residence January 1, 2019 and January 1, 2020
  • Have a total household income of $65,000 or less in 2019
  • This exemption must be renewed on an annual basis.
  • Please have your photo ID showing the property address for the exemption being applied for.
  • You will need your tax return, 1040 or 1040SR or household income documents for the tax year of 2019 for all household members.

Benefit

The Senior Citizens' Assessment Freeze provides limited-income seniors with protection against real estate tax increases due to rising property values. It is not a tax freeze or a tax reduction and does not protect against increased taxes due to tax rate increases. Because this exemption provides for a base year frozen assessment, it will potentially provide increased savings each year a senior is eligible.

How to Apply for the Senior Citizens' Assessment Freeze Online

The Shields Assessor’s Office has created an application guide to assist persons filing online.  The online e-filing process is not difficult – it’s just new. The application guide provides step-by-step instructions with corresponding screen shots from creating an individual account through submitting the filing.

Please see the attached application guide for complete e-filing instructions.